Empirical research on the consequences of the use of the balanced scorecard (BSC) has mostly been conducted in large firms. Previous findings are not easily applied to the small business literature, and assumptions about the benefits of BSC for small- and medium-sized enterprises (SMEs) are not...

We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance-oriented behaviors, performance metrics drive managers to involve themselves in learning and improvement efforts, building a fertile atmosphere for...

This study analyzes how Management Accounting and Control Systems (MACS) facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation...

This paper aims to determine the extent to which employee demographic characteristics (gender, age, tenure and professional group) predict an employee’s decision to participate in deviant workplace behavior. We conduct a quantitative field study consisting in a survey of 113 clinical and...

We examine the extent to which broad-scope management control systems (MCS) mitigate the negative impact of COVID-19 on investor and shareholder expectations under the assumption that managers use this accounting information to increase their breadth of vision in managerial decision-making. Our...

Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets. We examine an unexplored side of MACS: its effects on earnings management. We predict and find evidence that managers interactively use MACS to focus the attention of the whole...

Purpose. We examine the extent to which a controller's involvement in project functions (viz. definition and scope, organization, constraints management, and risk management) cascades down to project performance.Design/methodology/approach. We test our framework using survey data from a sample...